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CBAM default values for CN 3102 from Brazil

Urea in aqueous solution, containing >45% nitrogen in relation to the weight of the dry product and containing =>31,8% b... (fertilisers)

14 CN codes under this heading have their own EU default value for Brazil, with 13 different values. Codes with the same value share one cost table below.

EU default value

0.69 – 3.23

t CO2e per tonne, before mark-up

Used in 2026 (incl. 1% mark-up)

0.697 – 3.262

t CO2e per tonne

Buyer's cost per tonne, 2026 to 2034

€33 to €269

at €82.32/t CO2

Every CN code under 3102

CN codeDefault2026 incl. mark-upCost per tonne in 2026 at €82.32
3102 10 12Urea in aqueous solution, containing >45% nitrogen in relation to the weight of the dry product and containing =>31,8% b...Compare countries0.690.697€33
3102 10 15Urea in aqueous solution, containing >45% nitrogen in relation to the weight of the dry product and containing >33,2% bu...Compare countries1.131.141€54
3102 10 19Urea, whether or not in aqueous solution, containing >45% nitrogen in relation to the weight of the dry product (excl. t...Compare countries2.072.091€100
3102 10 90Urea, whether or not in aqueous solution, containing <= 45% by weight of nitrogen on the dry anhydrous product (excl. go...Compare countries2.032.05€98
3102 21 00Ammonium sulphate (excl. that in tablets or similar forms, or in packages with a gross weight of <= 10 kg)Compare countries0.930.939€44
3102 29 00Double salts and mixtures of ammonium sulphate and ammonium nitrateCompare countries1.481.495€78
3102 30 10Ammonium nitrate in aqueous solution (excl. that in packages with a gross weight of <= 10 kg)Compare countries1.51.515€84
3102 30 90Ammonium nitrate (excl. that in aqueous solution, in tablets or similar forms, or in packages with a gross weight of <=...Compare countries2.312.333€130
3102 40 10Mixtures of ammonium nitrate with calcium carbonate or other inorganic non-fertilising substances, for use as fertiliser...Compare countries1.992.01€110
3102 40 90Mixtures of ammonium nitrate with calcium carbonate or other inorganic non-fertilising substances, for use as fertiliser...Compare countries1.992.01€110
3102 50 00Sodium nitrate (excl. that in tablets or similar forms, or in packages with a gross weight of <= 10 kg)Compare countries3.233.262€212
3102 60 00Double salts and mixtures of calcium nitrate and ammonium nitrate (excl. those in tablets or similar forms, or in packag...Compare countries1.941.959€110
3102 80 00Mixtures of urea and ammonium nitrate in aqueous or ammoniacal solution (excl. those in packages with a gross weight of...Compare countries1.691.707€90
3102 90 00Mineral or chemical nitrogen fertilisers (excl. urea; ammonium sulphate; ammonium nitrate; sodium nitrate; double salts...Compare countries1.911.929€91

What it means for your EU buyer

When an EU importer brings in this product from Brazil without verified emissions data from the producer, it must use the EU default value above, plus a mark-up of 10% in 2026, 20% in 2027 and 30% from 2028. The free allocation deducted from the importer's obligation shrinks every year and ends in 2034, so the cost per tonne rises each year even though the default stays the same.

Default value 0.69 t CO2e/t: CN 3102 10 12

Buyer's cost per tonne by import year, CO2 at €82.32/t.
Import yearDefault incl. mark-upFree allocation deductedCertificates per tonneCost per tonne at €82.32
20260.697−0.2960.401€33
20270.697−0.2890.408€34
20280.697−0.2740.423€35
20290.697−0.2360.461€38
20300.697−0.1570.540€44
20310.697−0.1190.578€48
20320.697−0.0810.616€51
20330.697−0.0430.654€54
20340.6970.0000.697€57

Default value 1.13 t CO2e/t: CN 3102 10 15

Buyer's cost per tonne by import year, CO2 at €82.32/t.
Import yearDefault incl. mark-upFree allocation deductedCertificates per tonneCost per tonne at €82.32
20261.141−0.4900.651€54
20271.141−0.4780.663€55
20281.141−0.4530.689€57
20291.141−0.3900.751€62
20301.141−0.2590.882€73
20311.141−0.1960.945€78
20321.141−0.1331.008€83
20331.141−0.0701.071€88
20341.1410.0001.141€94

Default value 2.07 t CO2e/t: CN 3102 10 19

Buyer's cost per tonne by import year, CO2 at €82.32/t.
Import yearDefault incl. mark-upFree allocation deductedCertificates per tonneCost per tonne at €82.32
20262.091−0.8791.211€100
20272.091−0.8571.234€102
20282.091−0.8121.279€105
20292.091−0.6991.392€115
20302.091−0.4651.626€134
20312.091−0.3521.739€143
20322.091−0.2391.852€152
20332.091−0.1261.964€162
20342.0910.0002.091€172

Default value 2.03 t CO2e/t: CN 3102 10 90

Buyer's cost per tonne by import year, CO2 at €82.32/t.
Import yearDefault incl. mark-upFree allocation deductedCertificates per tonneCost per tonne at €82.32
20262.050−0.8601.190€98
20272.050−0.8381.212€100
20282.050−0.7941.257€103
20292.050−0.6841.367€113
20302.050−0.4541.596€131
20312.050−0.3441.706€140
20322.050−0.2341.817€150
20332.050−0.1231.927€159
20342.0500.0002.050€169

Default value 0.93 t CO2e/t: CN 3102 21 00

Buyer's cost per tonne by import year, CO2 at €82.32/t.
Import yearDefault incl. mark-upFree allocation deductedCertificates per tonneCost per tonne at €82.32
20260.939−0.4040.536€44
20270.939−0.3930.546€45
20280.939−0.3730.567€47
20290.939−0.3210.618€51
20300.939−0.2130.726€60
20310.939−0.1610.778€64
20320.939−0.1100.830€68
20330.939−0.0580.881€73
20340.9390.0000.939€77

Default value 1.48 t CO2e/t: CN 3102 29 00

Buyer's cost per tonne by import year, CO2 at €82.32/t.
Import yearDefault incl. mark-upFree allocation deductedCertificates per tonneCost per tonne at €82.32
20261.495−0.5520.943€78
20271.495−0.5380.957€79
20281.495−0.5090.985€81
20291.495−0.4391.056€87
20301.495−0.2911.203€99
20311.495−0.2211.274€105
20321.495−0.1501.345€111
20331.495−0.0791.416€117
20341.4950.0001.495€123

Default value 1.5 t CO2e/t: CN 3102 30 10

Buyer's cost per tonne by import year, CO2 at €82.32/t.
Import yearDefault incl. mark-upFree allocation deductedCertificates per tonneCost per tonne at €82.32
20261.515−0.4951.020€84
20271.515−0.4831.032€85
20281.515−0.4571.058€87
20291.515−0.3941.121€92
20301.515−0.2621.253€103
20311.515−0.1981.317€108
20321.515−0.1351.380€114
20331.515−0.0711.444€119
20341.5150.0001.515€125

Default value 2.31 t CO2e/t: CN 3102 30 90

Buyer's cost per tonne by import year, CO2 at €82.32/t.
Import yearDefault incl. mark-upFree allocation deductedCertificates per tonneCost per tonne at €82.32
20262.333−0.7481.585€130
20272.333−0.7291.604€132
20282.333−0.6901.643€135
20292.333−0.5941.739€143
20302.333−0.3951.938€160
20312.333−0.2992.034€167
20322.333−0.2032.130€175
20332.333−0.1072.226€183
20342.3330.0002.333€192

Default value 1.99 t CO2e/t: CN 3102 40 10, 3102 40 90

Buyer's cost per tonne by import year, CO2 at €82.32/t.
Import yearDefault incl. mark-upFree allocation deductedCertificates per tonneCost per tonne at €82.32
20262.010−0.6711.339€110
20272.010−0.6541.356€112
20282.010−0.6191.391€114
20292.010−0.5331.477€122
20302.010−0.3541.656€136
20312.010−0.2681.742€143
20322.010−0.1821.828€150
20332.010−0.0961.914€158
20342.0100.0002.010€165

Default value 3.23 t CO2e/t: CN 3102 50 00

Buyer's cost per tonne by import year, CO2 at €82.32/t.
Import yearDefault incl. mark-upFree allocation deductedCertificates per tonneCost per tonne at €82.32
20263.262−0.6832.579€212
20273.262−0.6662.596€214
20283.262−0.6172.646€218
20293.262−0.5312.731€225
20303.262−0.3532.910€240
20313.262−0.2672.995€247
20323.262−0.1823.081€254
20333.262−0.0963.166€261
20343.2620.0003.262€269

Default value 1.94 t CO2e/t: CN 3102 60 00

Buyer's cost per tonne by import year, CO2 at €82.32/t.
Import yearDefault incl. mark-upFree allocation deductedCertificates per tonneCost per tonne at €82.32
20261.959−0.6171.342€110
20271.959−0.6011.358€112
20281.959−0.5701.390€114
20291.959−0.4911.469€121
20301.959−0.3261.633€134
20311.959−0.2471.713€141
20321.959−0.1681.792€147
20331.959−0.0891.871€154
20341.9590.0001.959€161

Default value 1.69 t CO2e/t: CN 3102 80 00

Buyer's cost per tonne by import year, CO2 at €82.32/t.
Import yearDefault incl. mark-upFree allocation deductedCertificates per tonneCost per tonne at €82.32
20261.707−0.6091.098€90
20271.707−0.5941.113€92
20281.707−0.5631.144€94
20291.707−0.4841.223€101
20301.707−0.3221.385€114
20311.707−0.2441.463€120
20321.707−0.1661.541€127
20331.707−0.0881.619€133
20341.7070.0001.707€141

Default value 1.91 t CO2e/t: CN 3102 90 00

Buyer's cost per tonne by import year, CO2 at €82.32/t.
Import yearDefault incl. mark-upFree allocation deductedCertificates per tonneCost per tonne at €82.32
20261.929−0.8261.103€91
20271.929−0.8051.124€93
20281.929−0.7621.167€96
20291.929−0.6561.273€105
20301.929−0.4361.493€123
20311.929−0.3301.599€132
20321.929−0.2241.705€140
20331.929−0.1191.811€149
20341.9290.0001.929€159
Calculate for your tonnage

How to report a lower figure

For this sector both direct emissions and the emissions of the electricity used count towards the embedded emissions. Many producers, especially processors that buy in their steel or aluminium, come in well below the default. Your actual figure can replace the default once an EU-accredited verifier has checked it.

Other products from Brazil

  • CN 2808 Nitric acid; sulphonitric acids
  • CN 2814 Anhydrous ammonia
  • CN 2834 Nitrate of potassium
  • CN 3105 Mineral or chemical fertilisers of animal or vegetable...

Default values: Implementing Regulation (EU) 2025/2621 Annex I/IV as corrected by (EU) 2026/1740 (Commission file v2, 6 Aug 2026). Benchmarks: Implementing Regulation (EU) 2025/2620, Annex section 5, Column B, every production route (Commission file v1, 6 Feb 2025). Cross-sectoral correction factor taken as 1; carbon prices paid outside the EU are not deducted. Indicative only, not legal or customs advice. See the disclaimer.